Tars from co-pyrolysis of waste polyolefins and ABS polymers with coal, prepared on laboratory macroscale, were investigated from the viewpoint of trace element contents, because the tars can be used as substitutes for low-sulfur heating oils. In tars, the contents of toxic elements determined by AAS were as follows: As 0.7 - 2.1, Be 0.01 - 0.03, Pb 0.3 - 2.0, Cd 0.2 - 1.8 (exceptionally 13.3), Cu 0.3 - 0.8, Mn 0.2 - 3.2, and Zn 1.7 - 9.6 ppm. In comparison with coals used for combustion, the trace element contents in the tars are lower or significantly lower. Therefore, the co-pyrolysis tars are suitable for combustion and can substitute oils produced from crude oil.